District Attorney for the 9th Judicial District · 2020. 6. 1. · Cash $ 780,079 Certificate of...

District Attorney of the Ninth Judicial District

Rapides Parish, Louisiana

December 31, 2012

District Attorney ofthe Ninth Judicial District Rapides Parish, Louisiana

DecemberSI, 2012

Table of Contents

Exhibit

A B

c

Paqe

1-3

4 5 6 7

8 9

Independent Auditor's Report

Basic Financial Statements Government-Wide Financial Statements

Statement of Net Position Statement of Activities

Fund Financial Statements Balance Sheet - Governmental Funds Reconciliation of the Governmental Funds Balance Sheet to the

Statement of Net Position D 10 Statement of Revenues, Expenditures, and Changes in Fund

Balances - Governmental Funds E 11 Reconciliation of the Statement of Revenues, Expenditures, and

Changes in Fund Balances of Governmental Funds to the Statement of Activities F 12

Statement of Assets and Liabilities - Fiduciary Funds G 13

Notes to Basic Financial Statements 14-26

Schedule Required Supplemental Information

Budgetary Comparison Schedules General Fund Title IV-D Fund

Supplemental Information 30 General Fund

Balance Sheet J-1 31 Statement of Revenues, Expenditures, and Changes in Fund

Balance - Final Budget and Actual - Budgetary Basis J-2 32-33 Special Revenue Fund - Title IV-D Fund

Balance Sheet K-1 34 Statement of Revenues, Expenditures, and Changes in Fund

Balance - Final Budget and Actual K-2 35

H 1

27

28 29

District Attorney of the Ninth Judicial District Rapides Parish, Louisiana

DecemberSI, 2012

Table of Contents

Schedule Page

Agency Funds 36 Combining Statement of Assets and Liabilities -

Fiduciary Fund Types - All Agency Funds L 37

Schedule of Expenditures of Federal Awards M 38

other Reports Required by Govemment Auditing Standards and OMB Circular A-133 39

Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards .. 40-42

Independent Auditor's Report on Compliance for Each Major Program and on Internal Control over Compliance Required by OMB Circular A-133 43-46

Schedule of Findings and Questioned Costs 47-48

PAYNE, MOORE & HERRINGTON, LLP

cmiFiFO PUBLIC A C C D U N M : ; Established 1945

Independent Auditor's Report

The Honorable James C. Downs District Attorney of the Ninth Judicial District Rapides Parish, Louisiana

Report on the Financial Statements

We have audited the accompanying financial statements ofthe governmental activities, each major fund, and the aggregate remaining fund information ofthe District Attorney ofthe Ninth Judicial District, Rapides Parish, Louisiana, a component unit of the Rapides Parish Police Jury, as of and for the year ended December 31, 2012, and the related notes to the financial statements, which collectively comprise the District Attorney's basic financial statements as listed in the table of contents.

Management's Responsibility for ttie Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation ofthe financial statements.

RDIEmM. DVDIIAa.Pi CINDV l. HyMPHRIEUPl m m I Mollis. c.Pi i temii i OUNN. C M M13 M[IRD DRIVE • P.O. Box u m M m i m m . u i urnra E. miioN, m . ^ HUXIINOIIU, iHi3i5-32iD

mn mm. m. < § > n . (318) 4431193 • H i (31B) 443-2515

€ PAYNE, MOORE & HERRINGTON, LLP


We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, In all material respects, the respective financial position ofthe governmental activities, each major fund, and the aggregate remaining fund information of the District Attorney of the Ninth Judicial District, Rapides Parish, Louisiana, as of DecemberSI, 2012, and the respective changes in financial position forthe year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the budgetary comparison information on pages 27 through 29 be presented to supplement the basic financial statements. Such information, although not a part ofthe basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Management has omitted the Management's discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part ofthe financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

{Il PAYNE, MOORE & HERRINGTON, LLP

The Honorable James C. Downs District Attorney ofthe Ninth Judicial District Rapides Parish, Louisiana

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District Attorney of the Ninth Judicial District's financial statements. The information labeled as "Supplemental Information" in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and is also not a required part ofthe basic financial statements.

The "Supplemental Information" and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit ofthe basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the "Supplemental Information" and the schedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 19, 2013 on our consideration of the District Attorney of the Ninth Judicial District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District Attorney of the Ninth Judicial District's internal control over financial reporting and compliance.

'jto)^ , ^ & %«£pr) ,Lv9 Certified Public Accountants Alexandria, Louisiana

June 19, 2013

Basic Financial Statements

Government-Wide Financial Statements

District Attorney of the Ninth Judicial District Rapides Parish, Louisiana statement of Net Position Governmental Activities

DecemberSI, 2012

Exhibit A

Assets Cash $ 780,079 Certificate of deposit 52,406 Receivables 349,229 Prepaid expenses 5,609 Capital assets, net of depreciation

Nondepreciable Land and improvements 21,492

Depreciable Buildings and improvements 286,774 Equipment and furniture 27,444 Vehicles 43,309 379,019

Total Assets 1,566,342

Liabilities Accounts payable 273,557 Long-term liabilities

Due within one year Compensated absences 37,420

Total Liabilities 310,977

Net Position Net investment in capital assets 379,019 Unrestricted 876,346

Total Net Position $ 1,255,365

The accompanying notes are an integral part of the financial statements.


Statement of Activities Governmental Activities

Year Ended December 31, 2012

Functions/Programs General government - judicial General government -judicial - Title IV-D

Total Governmental Activities

General Revenues Investment earnings Loss on disposal of assets

Total General Revenues

Change In Net Position

Net Position, Beginning of Year

Net Position, End of Year

Expenses

$ 3,235,068 845,774

$ 4,080,842

Program

Charges for Services

$ 1,034,480

$ 1,034,480

Revenues Operating

Grants and Contributions

$ 2,187,801 907,734

$ 3,095,535

Exhibit B

Net (Expense) Revenue and Change In

Net Position

Governmental Activities

$ (12,787) 61,960 49,173

795 (50) 745

49,918

1,205,447

$ 1,255,365


Fund Financial Statements


Balance Sheet Governmental Funds DecemberSI, 2012

General Fund Title IV-D Fund

Exhibit C

Total Governmental

Funds Assets

Cash Certificate of deposit Receivables Interest receivable Interfund receivables

Total Assets

Liabilities and Fund Balances Liabilities

Accounts payable Interfund payables

Total Liabilities

Fund balances Spendable

Restricted Title IV-D

Assigned Salaries and server upgrade

Unassigned Total Fund Balances

Total Liabilities and Fund Balances

$

$

$

$

667,685 52,406

105,177 1

292,288

1,117,557

209,400

209,400

100,000 808,157 908,157

1,117,557

$

$

$

$

112,394

216,966

329,360

64,157 265,203 329,360

-

-

329,360

$

$

$

$

780,079 52,406

322,143 1

292,288

1,446,917

273,557 265,203 538,760

100,000 808,157 908,157

1,446,917



Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position

DecemberSI, 2012

Exhibit D

Total Fund Balances - Governmental Funds $ 908,157

Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets used in governmental activities are not current financial resources and, therefore, are not reported in the fund financial statements but are reported in the governmental activities of the Statement of Net Position. 379,019

Some liabilities (such as long-term compensated absences and long-term debt) are not due and payable in the current period and are not included in the fund financial statements but are included in the governmental activities of the Statement of Net Position. (37,420)

Costs incurred which benefit more than one period are recorded as expenditures in the fund financial statements when paid. The portion relating to the next fiscal year is reported as prepaid expenses in the Statement of Net Position. 5,609

Net Position of Governmental Activities in the Statement of Net Position $ 1,255,365


10


Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds

Year Ended December SI, 2012

Exhibit E

General Fund Title IV-D Fund Revenues

Intergovernmental Fees, commissions, and fines Charges for services Rentals, leases, and royalties Investment earnings Miscellaneous

Total Revenues

Expenditures Current

General government -judicial General government -judicial - Title IV-D

Capital outlay Total Expenditures

$ 2,238,751 844,555 112,693 30,000

763 26,282

3,253,044

3,211,263 -

38,648 3,249,911

907,766

874,183

Total Governmental

Funds

907,734 $

32

3,146,485 844,555 112,693 30,000

795 26,282

4,160,810

3,211,263 874,183

38,648 874,183 4,124,094

Excess (Deficiency) of Revenues over Expenditures 3,133 33,583 36,716

Other Financing Sources (Uses) Transfers out Transfers in

Total other Financing Sources (Uses)

Net Change in Fund Balances

Fund Balances, Beginning of Year

Fund Balances, End of Year $

33,583 33,583

36,716

871,441

908,157 $

(33,583)

(33,583)

-

- $

(33,583) 33,583

-

36,716

871,441

908,157


11


Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities

Year Ended December SI, 2012

Exhibit F

Net Change in Fund Balances - Total Governmental Funds $ 36,716

Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report outlays for capital assets as expenditures because such outlays use current financial resources. In contrast, the Statement of Activities reports only a portion of the outlay as an expense. The outlay is allocated over the assets' estimated useful lives as depreciation expense for the period. This is the amount by which depreciation expense exceeded capital outlays in the current period. 7,926

Governmental funds report the entire net sales price (proceeds) from sale of an asset as revenue because it provides current financial resources. In contrast, the Statement of Activities reports only the gain/loss on the sale or disposal of the assets. Thus, the change in net position differs from the change in fund balance by the undepreciated cost of the asset sold or disposed. (50)

Governmental funds report expenditures for compensated absences (vacation and sick leave) as the amounts are actually paid. In contrast, the Statement of Activities recognizes these operating expenses as the amounts are earned during the year. This is the (increase) decrease in vacation and sick leave accrued. 4,595

Governmental funds recognize prepaid costs as an expenditure when paid. In contrast, the Statement of Activities allocates prepaid expenses over the period for which the expense is related. This is the increase (decrease) in prepaid expenses. 731

Change in Net Position of Governmental Activities _$ 49,918


12


Statement of Assets and Liabilities Fiduciary Funds

DecemberSI, 2012

Assets Cash Seized vehicles Seized jewelry and other seized assets

Total Assets

Liabilities Interfund payables Amount held for others

Total Liabilities


Exhibit G

Agency Funds

$

$

$

$

362,937 82,480

1,107

446,524

27,085 419,439

446,524

13

Notes to Basic Financial Statements

14


DecemberSI, 2012


1. Reporting Entity and Significant Accounting Policies

The financial statements ofthe District Attorney ofthe Ninth Judicial District have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The GASB periodically updates its codification ofthe existing Governmental Accounting and Financial Reporting Standards, which, along with subsequent GASB pronouncements (Statements and Interpretations), constitutes GAAP for governmental units. The more significant District Attorney's accounting policies are described below.

Reporting Entity

As provided by Article V, Section 26 of the Louisiana Constitution of 1974, the District Attorney has charge of every criminal prosecution by the state in his district, is the representative ofthe state before the grand jury in his district, and is the legal advisor to the grand jury. He performs other duties as provided by law. The District Attorney is elected by the qualified electors of the judicial district for a term of six years.

In evaluating how to define the District Attorney for financial reporting purposes, management has considered all potential component units. The decision to include a potential component unit in the reporting entity was made by applying the criteria set forth in GAAP. Generally, component units are legally separate organizations for which the elected officials or appointed board members of the primary government are financially accountable. Some of the criteria considered under "legally separate organization" are as follows: the capacity for the organization to have its own name; the right for the organization to sue and be sued in its own name without recourse to the primary government; and the right to buy, sell, lease, and mortgage property in its own name. Some of the criteria used to be considered "financially accountable" include the following: appointment of a voting majority of the organization's governing body; ability for the primary government to impose its will on the organization; whether the organization has the potential to provide specific financial benefits to or improve specific financial burdens on the primary government; and fiscal dependence of the organization. Based upon the application of these criteria, there are no component units of the District Attorney.

The District Attorney ofthe Ninth Judicial District is a part ofthe district court system ofthe State of Louisiana. However, the District Attorney operates autonomously from the State of Louisiana and independently from the district court system. The District Attorney does, however, rely upon the Rapides Parish Police Jury for facility space and certain other costs. Therefore, under GAAP and guidelines issued by the Louisiana Legislative Auditor, the District Attorney is considered a component unit of the Rapides Parish Police Jury. This report only includes all funds that are controlled by or dependent upon the District Attorney ofthe Ninth Judicial District.

Basis of Presentation

The District Attorney's Basic Financial Statements consist of Government-Wide Financial Statements, including a Statement of Net Position and a Statement of Activities, and Fund Financial Statements, which provide a more detailed level of financial information.

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DecemberSI, 2012


Government-Wide Financial Statements - The Government-Wide Financial Statements include the Statement of Net Position and the Statement of Activities. These statements report financial information for the District Attorney as a whole.

Fiduciary activities are not included at the government-wide reporting level. Fiduciary funds are reported only in the Statement of Fiduciary Assets and Liabilities of Fiduciary Funds at the Fund Financial Statement level. Individual funds are not displayed. The Statement of Assets and Liabilities presents the financial position of the governmental activities at year-end.

The Statement of Activities presents a comparison between direct expenses and program revenues for each function of the District Attorney's governmental activities. Direct expenses are those that are specifically associated with a function and therefore clearly identifiable to that particular function. The District Attorney does not allocate indirect expenses to functions in the Statement of Activities. The Statement of Activities reports the expenses of a given function offset by program revenues directly connected with the functional program. Program revenues include the following: charges for services which report fees and other charges to users of the District Attorney's services; operating grants and contributions that are restricted to meeting the operational activities of a function; and capital grants and contributions which fund the acquisition of capital assets. These revenues are subject to externally imposed restrictions to these program uses. For identifying to which function program revenue pertains, the determining factor for charges for services is which function generates the revenue. For grants and contributions, the determining factor is to which functions the revenues are restricted. Revenues not classified as program revenues are presented as general revenues, which include interest and other unrestricted revenues. The comparison of program revenues and expenses identifies the extent to which each program is self-financing or draws from the general revenues of the District Attorney.

Fund Financial Statements - The financial transactions of the District Attorney are recorded in individual funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that include its assets, liabilities, fund equity, revenues, and expenditures. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with legal and contractual provisions.

Funds are classified into two categories: governmental and fiduciary. Each category, in turn, is divided into separate "fund types". The following fund types are used by the District Attorney's office:

Governmental funds are used to account for all or most of a government's general activities, including the collection and disbursement of earmarked monies (Special Revenue Funds). The Fund Financial Statements report financial information by major funds and non-major funds. However, there are no non-major funds at this time. The following Governmental Funds are considered major funds:

General Fund - The General Fund is used to account for the twelve percent (12%) commission on fines collected, the thirty percent (30%) commission on bonds forfeited, the twenty percent (20%) commission on forfeited assets, the twenty-five percent (25%) commission from the Louisiana Commissioner of Insurance, the commission on court costs, certain grants not accounted for in a special revenue fund, legal fees received from other governmental units, fees for collection on worthless checks, and pretrial intervention income, and to account for resources traditionally associated with the District Attorney which are not required to be accounted for in another fund.

16


DecemberSI, 2012


Title IV-D Fund - Special Revenue Fund - The Title IV-D Fund is used to account for expenditure and subsequent receipt of reimbursement grants from the Louisiana Department of Social Services, authorized by Act 117 of 1975 to establish family and child support programs compatible with Title IV-D of the Social Security Act. The purpose of this fund is to account for the operations in enforcement of the support obligation owed by absent parents to their families and children, to locate absent parents, to establish paternity, and to obtain family and child support.

Fiduciary funds are used to account for assets held on behalf of outside parties, including other governments, or on behalf of other funds within the government. The District Attorney accounts for its agency funds in this category. Agency funds consist of the Restitution Fund, Worthless Checks Fund, Special Asset Forfeiture Trust Fund, and the Bond Forfeiture Fund. They consist of monies deposited for restitution to victims of certain crimes, payment of worthless checks, money and property seized in illegal activities, and forfeited bonds. Disbursements from the various funds are made to the appropriate agencies, litigants, merchants, and others as prescribed by statute.

Basis of Accounting/ Measurement Focus

Government-Wide Financial Statements

The Government-Wide Financial Statements are prepared using the economic resources measurement focus and the accrual basis of accounting. Revenues are recognized when earned and expenditures are recognized when incurred.

Fund Financial Statements

Governmental fund financial statements include reconciliations with brief explanations to better identify the relationship between the Government-Wide statements and the statements for governmental funds.

Separate financial statements are provided for governmental funds and fiduciary funds, even though the latter are excluded from the Government-Wide Financial Statements. Major individual governmental funds are reported as separate columns in the Fund Financial Statements.

Fund Financial Statements report detailed information about the District Attorney's office. The focus of governmental fund financial statements is on major funds rather than reporting funds by type. Each major fund is presented in a separate column.

Governmental Funds

All governmental funds are accounted for using a current financial resources measurement focus. All governmental fund types and agency funds use the modified accrual basis of accounting. With this measurement focus, only current assets and current liabilities are generally included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. The modified accrual basis of accounting is used by all governmental funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available).

17


DecemberSI, 2012


"Measurable" means the amount ofthe transaction can be determined, and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities ofthe current period. The District Attorney considers all revenue available if they are collected within 60 days after the year end. Expenditures are recorded when the related fund liability is incurred. However, principal and interest on long-term debt, which has not matured, are recognized when paid.

Fiduciary Funds

The District Attorney has four agency funds. Unlike other types of funds, agency funds report only assets and liabilities. Therefore, agency funds cannot be said to have a measurement focus; however, they use the modified accrual basis of accounting to recognize receivables and payables.

Budgets

Budgets are adopted on the cash basis of accounting for the General Fund and Title IV-D Fund. Adjustments necessary to convert the budget information to the modified accrual basis are considered immaterial. On-behalf payments for salaries, and related benefits paid by the State of Louisiana and the Rapides Parish Police Jury are not included in the reported budget for the General Fund. All annual appropriations lapse at year-end.

The District Attorney follows these procedures in establishing the budgetary data reflected in the financial statements:

1. The District Attorney prepares a proposed budget no later than fifteen days prior to the beginning of each fiscal year.

2. A public notice is published notifying the public that a public hearing will be held for the purpose of adopting the budget.

3. A public hearing is held on the proposed budget after publication of the call for the hearing.

4. After the public hearing and completion of all actions necessary to finalize and implement the budget, the budget is adopted priorto the commencement of the fiscal yearforwhich the budget is being adopted.

5. All budgets are controlled at the fund level. Budgeted amounts shown in the financial statements are as originally adopted or as amended from time to time by the District Attorney.

Cash and Certificate of Deposit

Cash includes amounts on hand as well as amounts in demand deposits and interest-bearing demand deposits. The certificate of deposit has a maturity in excess of 90 days when purchased and is stated at cost, which approximates market value. Under state law, the District Attorney may deposit funds in demand deposits, interest beahng demand deposits, money market accounts, or time deposits with banks organized under Louisiana law, or any other state in the United States of America or under laws of the United States of America.

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DecemberSI, 2012


Receivables

Receivables are charged against income as they become uncollectible. In the opinion of management, all receivables at year-end were considered collectible, and an allowance for doubtful accounts was not considered necessary.

Short-term Interfund Receivables/Payables

Short-term interfund loans are classified as "interfund receivables/payables". The governmental funds interfund receivables/payables are eliminated for reporting in the Statement of Net Position.

Prepaid Expenses

In the Government-Wide Financial Statements, the prepaid amount for dues is reported as a prepaid expense since the expense benefits the next fiscal year. In the Fund Financial Statements, this item is recorded as an expenditure when paid.

Capital Assets

In the Government-Wide Financial Statements, capital assets are valued at historical cost or estimated cost if historical cost is not known. Donated assets, if any, are valued at estimated fair market value on date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Improvements are capitalized. A capitalization threshold of $1,000 has been adopted for reporting purposes. Capital assets are depreciated on a straight-line method over the following estimated useful lives:

Buildings and improvements 40 years Equipment and furniture 3-12 years Vehicles 5 years

Capital assets provided by the Rapides Parish Police Jury are not recorded on the financial statements of the District Attorney.

In the Fund Financial Statements, capital assets are not capitalized in the funds used to acquire or construct them. Instead, capital acquisitions are reflected as expenditures in governmental funds. No provision is made for depreciation on capital assets in the Fund Financial Statements since the full cost is expensed at the time of purchase.

Compensated Absences

Full-time employees of the District Attorney earn 15 days of annual leave and 18 days of sick leave each year. Annual leave can be accumulated and carried over up to a maximum of 20 days. Accumulated sick leave cannot exceed 180 days. Upon termination or retirement, all accumulated sick leave lapses while accumulated annual leave is paid, not to exceed 25 days. No liability is recorded for non-vesting accumulating rights to receive sick pay benefits.

19


DecemberSI, 2012


Vested or accumulated leave is accrued in the period the liability is incurred. Compensated absences expected to be financed from governmental funds are not reported in the balance sheet of the Fund Financial Statements; however, compensated absences are reported in the Statement of Net Position in the Government-Wide Financial Statements, No liability is recorded for compensated absences that relate to future services or that are contingent on a specific event that is outside the control ofthe employer and employee.

Net Position

Net position is reported as restricted when constraints placed on net position are either externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or imposed by law through constitutional provisions or enabling legislation.

In cases where the District Attorney receives restricted and unrestricted monies for the same purpose, the restricted monies are used first.

Fund Eguitv

As of December 31, 2012, fund balances of the governmental funds are classified as follows:

Non-spendable - amounts that cannot be spent either because they are in non-spendable form or because they are legally or contractually required to be maintained intact.

Restricted - amounts that can be spent only for specific purposes because of constitutional provisions, charter requirements or enabling legislation, or because of constraints that are externally imposed by creditors, grantors, contributors, or the laws or regulation of other governments.

Committed - amounts that can be used only for specific purposes determined by a formal action of the District Attorney. The District Attorney is the highest level of decision making authority. Commitments may be established, modified, or rescinded only through resolutions approved by the District Attorney. There are no committed fund balances at December 31, 2012.

Assigned - amounts that do not meet the criteria to be classified as restricted or committed but that are intended to be used for specific purposes. Under the District Attorney of the Ninth Judicial District's policy, only the District Attorney may assign amounts for specific purposes.

Unassigned - all other spendable amounts.

When an expenditure is incurred for purposes for which both restricted and unrestricted fund balances are available, the District Attorney considers restricted funds to have been spent first. When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the District Attorney considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds, as needed, unless the District Attorney has provided otherwise in his commitment or assignment actions.

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DecemberSI, 2012


Interfund Transactions

Transactions that constitute reimbursements to a fund for expenditures initially made from it that are properly applicable to another fund are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed. All other interfund transactions are reported as transfers.

Interfund balances are eliminated in the Government-Wide Financial Statements.

On-Behalf Payments

The accompanying financial statements include on-behalf payments made by the Rapides Parish Police Jury, its Criminal Court Fund, and the State of Louisiana to the District Attorney's office for salaries and related fringe benefits, as required by accounting principles generally accepted in the United States of America.

GASB Statement No. 6S Implementation

Effective for 2012, the District Attorney implemented GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. GASB Statement No. 63 provides financial reporting guidance for deferred outflows of resources and deferred inflows of resources, introduced and defined in GASB Concepts Statement No. 4. This Statement amends the net asset reporting requirements in Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments, and other pronouncements by incorporating deferred outflows of resources and deferred inflows of resources into the definitions of the required components of the residual measure and by renaming that measure as net position, rather than net assets.

Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

2. Cash and Certificate of Deposit

At December 31, 2012, the District Attorney had cash and a certificate of deposit as follows:

Cash - Governmental Funds $ 780,079 Cash - Fiduciary Funds 362,937 Certificate of deposit - Governmental Funds 52,406

$ 1,195,422

These deposits are stated at cost, which approximates market. Under state law, these deposits (or resulting bank balances) must be secured by federal deposit insurance or the pledge of securities owned by the agent bank. The market value of the pledged securities plus the federal deposit insurance must at all times equal the amount on deposit with the agent bank.

21


DecemberSI, 2012


Custodial credit risk is the risk that in the event of a bank failure, the District Attorney's deposits may not be returned. As of December 31, 2012, the District Attorney's bank balance of $954,248 was not exposed to custodial credit risk in that $623,055 was secured by federal deposit insurance and $331,193 was collateralized by securities held by the pledging banks in the District Attorney's name.

S. Receivables

Grants $ 230,285 Due from other governmental entities 73,742 Due from Agency Funds 27,085 Interest 1 other 18.116

Receivable Fund General Fund

General Fund General Fund General Fund General Fund

$ 292,288

Balances at year-end result from routine timing differences between the dates that receipts are incurred and reimbursements are made from the General Fund to the Title IV-D Fund and from the various Fiduciary Funds.

5. Capital Assets January 1, December31,

2012 Additions Deductions 2012 Governmental Activities

Capital assets not being depreciated Land and improvements $ 21,492 $ - $ - $ 21,492

other capital assets

nd Transfers

Payable Fund IV-D Fund Agency Funds

Restitution Fund Worthless Checks Fund Special Asset Forfeiture Trust Fund Bond Forfeiture Fund

$

$

349,229

265,203

3,140 908

22,785 252

Buildings and improvements Equipment and furniture Vehicles

Total other Capital Assets

Less Accumulated depreciation

Buildings and improvements Equipment and furniture Vehicles

Total Accumulated Depreciation Other Capital Assets, Net

Capital Assets, Net $

434,132 323,466 138,381 895,979

136,085 307,966 102,277 546,328 349,651 371,143 $

-18,201 20,372 38,573

11,273 6,207

13,167 30,647 7,926

-166,687 15,990

182,677

-166,637

15,990 182,627

50 7,926 $ 50 g

434,132 174,980 142,763 751,875

147,358 147,536 99.454

394,348 357,527

; 379,019 22


DecemberSI, 2012

Notes to Basic Financiai Statements

Depreciation expense was charged to functions as follows:

Governmental Activities General government - judicial $ 18,730 General government - judicial - Title IV-D 11,917

Total Depreciation Expense for Governmental Activities $ 30,647

6. Long-Term Liabilities

Compensated Absences

Balance, beginning of year $ 42,015 Additions 33,037 Deductions (37,632) Balance, end of year $ 37,420

Due within one year $ 37,420 Due in more than one year $

7. Lease and Rental Commitments

The District Attorney has entered into an operating lease for copy equipment used in the Title IV-D Fund. The lease agreement, which was entered into on July 1, 2009, expired on June 30, 2012 and had a monthly lease payment of $269. On June 11,2012, the District Attorney entered into a new lease. The new lease agreement expires on June 30, 2017 and has a monthly lease payment of $283. Total equipment lease expense for 2012 was $3,439.

The General Fund charges rent to the Title IV-D Fund on a monthly basis for their use of facility space. The Title IV-D Fund paid $3,000 per month for the year ended December 31,2012. This transaction is eliminated in the Government-Wide Financial Statements. On July 26, 2012, the District Attorney entered into a lease agreement for office space. The lease is for a two year period beginning August 1, 2012 and ending July 1, 2014. The lease may renew for one extended term of one year by written notice thirty days priorto the expiration ofthe initial lease term. Rent payments are $1,200 per month forthe first year of the initial lease term. Rental payments for subsequent years shall be determined at the beginning of these lease periods.

Under the terms of the equipment operating lease at December 31, 2012, future minimum lease payment requirements are as follows:

Year Amount 2013 $ 3,396 2014 3,396 2015 3,396 2016 3.396 2017 1,698

23


DecemberSI, 2012


8. Pension Plans

The District Attorney and assistant district attorneys are members ofthe Louisiana District Attorney's Retirement System. Secretaries and other employees of the District Attorney's office are members of the Parochial Employees Retirement System of Louisiana, Plan A. These retirement systems are statewide cost sharing, multiple-employer defined benefit public employee retirement systems and are controlled and administered by separate boards of trustees. Information relative to these retirement systems is presented below:

Louisiana District Attorney's Retirement System

Assistant district attorneys who earn, as a minimum, the amount paid by the state for assistant district attorneys and are under the age of 60 at the time of original employment and all district attorneys are required to participate in the System. For members who joined the System before July 1, 1990, and who elected not to be covered by the new provisions, the following applies: Any member with 23 or more years of creditable service regardless of age may retire with a three percent (3%) benefit reduction for each year below age 55, provided that no reduction is applied if the member has 30 or more years of service. Any member with at least 18 years of service may retire at age 55 with a three percent (3%) benefit reduction for each year below age 60. In addition, any member with at least 10 years of service may retire at age 60 with a three percent (3%) benefit reduction for each year below age 62. The retirement benefit is equal to three percent (3%) ofthe member's average final compensation multiplied by the number of years of his membership service, not to exceed one hundred percent (100%) of his average final compensation.

For members who joined the System after July 1, 1990, or who elected to be covered by the new provisions, the following applies: Members are eligible to receive normal retirement benefits if they are age 60 and have 10 years of service credit, are age 55 and have 24 years of service credit, or have 30 years of service credit regardless of age. The normal retirement benefit is equal to three and one-half percent (3.5%) ofthe member's average final compensation multiplied by years of membership service. A member is eligible for early retirement if he is age 55 and has 18 years of service credit. The early retirement benefit is equal to the normal retirement benefit reduced by three percent (3%) for each year the member retires in advance of normal retirement age. Benefits may not exceed one hundred percent (100%) of average final compensation.

The District Attorney's Retirement System also provides death and disability benefits. Benefits and contribution rates are established and may be amended by state law. The employer contribution rates are determined by actuarial valuation and are subject to change based on the results ofthe actuarial valuation.

Plan members are required by state law to contribute seven percent (7%) of their annual covered salary. The employer contribution rate through June 30, 2012 was nine and three quarters percent (9.75%) and ten and one quarter percent (10.25%) effective July 1, 2012. The District Attorney's contributions for the years ended December 31, 2012, 2011, and 2010 were $55,509, $52,266, and $31,171, respectively, equal to the required contributions for each year.

24


DecemberSI, 2012


The District Attorney's Retirement System issues a publicly available financial report that includes financial statements and required supplementary information for the District Attorney's Retirement System. That report may be obtained by writing to District Attorney's Retirement System, 1645 Nicholson Drive, Baton Rouge, LA 70802-8143.

Parochial Employees' Retirement System of Louisiana. Plan A

Substantially all other employees ofthe District Attorney are members ofthe Parochial Employees' Retirement System of Louisiana, Plan A. All permanent employees who work at least 28 hours per week are required to become members on the date of employment, with limited defined exceptions. Employees who retire after thirty (30) years of creditable service regardless of age, twenty-five (25) years of creditable service and at least fifty-five (55) years of age, or ten (10) years of creditable service and at least sixty (60) years of age are entitled to a retirement benefit, payable monthly for life, equal to three percent (3%) of their average compensation for any thirty-six (36) months of consecutive service in which their compensation as highest, multiplied by their years of creditable service. Benefits fully vest upon reaching five (5) years of service.

The Parochial Employees' Retirement System also provides death and disability benefits. Benefits and contribution rates are established and may be amended by state law. The employer contribution rates are actuarially determined annually according to statutory process and are subject to change based on the results ofthe actuarial valuation.

Covered employees are required to contribute nine and one-half percent (9.50%) of their salary to this plan while the employer contributed fifteen and three quarters percent (15.75%) during 2012. The District Attorney's contributions for the years ended December 31, 2012, 2011, and 2010 were $117,823, $118,429, and $122,706, respectively, equal to the required contributions for each year.

The Parochial Employees' Retirement System issues a publicly available financial report that includes financial statements and required supplementary information for the Parochial Employees' Retirement System, Plan A. That report may be obtained by writing to Parochial Employees' Retirement System, P.O. Box 14619, Baton Rouge, LA 70898-4619.

9. On-Behalf Payments

Rapides Parish Police Jury (RPPJ) General Fund $ 873,359 Rapides Parish Police Jury Criminal Court Fund 1,365,187

Less: Amount paid to RPPJ as reimbursement by the District Attorney (969,281) Net amount paid by RPPJ 1,269,265 State of Louisiana 782,765

$ 2,052,030

10. Expenditures of the District Attorney Not Included in the Financial Statements

The accompanying financial statements do not include certain other expenditures paid by the Rapides Parish Police Jury General Fund and Criminal Court Fund. These expenditures are summarized as follows:

25


DecemberSI, 2012


Dues and subscriptions $ 95 Travel 1,188 Criminal appeals 3,475 Court reporter fees 281 Telephone 18,403 Equipment maintenance 20,649 Auto insurance 10,629 Professional insurance 27,454 Professional fees 9,349 Office supplies 51,119 Non-inventory equipment 1,311 Library materials 65,774

$ 209,727

11. Risk Management

The District Attorney is exposed to various risks of loss related to torts, theft, or damage and destruction of assets. The District Attorney carries insurance coverage on the Title IV-D building, and the Rapides Parish Police Jury carries commercial insurance coverage on other assets. No claims from these risks have exceeded commercial insurance coverage in any of the past three years.

12. Contingent Liabilities

Under the terms of federal and state grants, periodic audits are required and certain costs may be questioned as not being appropriate expenditures under the terms of the grants. Any disallowed claims, including amounts already collected, could become a liability of the District Attorney of the Ninth Judicial District. The District Attorney's management believes disallowances, if any, will not be material.

Several assistant district attorneys have been named as defendants in various legal actions, the results of which are not presently determinable. The amount of losses, if any, that may arise from these suits cannot be reasonably estimated. However, in the opinion of management, the amount of losses, if any, would not materially affect the District Attorney's financial position. No provision for losses is included in the financial statements.

26

Required Supplemental Information

27


Budgetary Comparison Schedule General Fund


Revenues Intergovernmental Fees, commissions, and fines Charges for services Rentals, leases, and royalties Investment earnings Miscellaneous

Total Revenues


General government - judicial Capital outlay

Total Expenditures

Excess of Revenues over Expenditures

Other Financing Sources Transfers in

Total Other Financing Sources

Net Change in Fund Balance

Fund Balance, Beginning of Year

Fund Balance, End of Year

Budgeted Original

$ 160,015 842,575 141,000 36,000 2,000

11,000 1,192,590

1,115,870 32,000

1,147,870

44,720

-

44,720

871,441

$ 916,161

Amounts Final

$ 181,571 887,172 113,267 30,000

795 26,332

1,239,137

1,168,743 38,648

1,207,391

31,746

-

31,746

871,441

$ 903,187

Actual (Budgetary Basis)

(See Note A)

$ 186,721 844,555 112,693 30,000

763 26,282

1,201,014

1,159,233 38,648

1,197,881

3,133

33,583 33,583

36,716

871,441

$ 908,157

Schedule H

Variance with Final Budget -

Positive (Negative)

$ 5,150 (42,617)

(574)

(32) (50)

(38,123)

9,510

9,510

(28,613)

33,583 33,583

4,970

$ 4,970

Note A - Explanation of Differences between Revenues, Expenditures, and Other Financing Uses for the General Fund on a Budgetary Basis (Exhibit H) and General Fund on a GAAP Basis (Exhibit E).

Revenues Actual (budgetary basis) "revenues" from the Budgetary Comparison Schedule $ 1,201,014

Adjustments: The District Attorney does not budget for on-behalf support provided by the State of Louisiana and

the Rapides Parish Police Jury 2,052,030

Total revenues as reported on the Statement of Revenues, Expenditures, and Changes in Fund Balances $ 3,253,044

Expenditures Actual (budgetary basis) "expenditures" from the Budgetary Comparison Schedule $ 1,197,881

Adjustments: The District Attorney does not budget for on-behalf salaries and related benefits paid directly by the

State of Louisiana and the Rapides Parish Police Jury 2,052,030

Total expenditures as reported on the Statement of Revenues, Expenditures, and Changes in Fund Balances $ 3,249,911

The accompanying notes are an integral part ofthe financial statements.

28


Budgetary Comparison Schedule Title IV-D Fund


Revenues Intergovernmental Investment earnings

Total Revenues


General government -judicial Capital outlay

Total Expenditures

- Title IV-D

Budgeted Original

$ 903,427

903,427

899,827 3,600

903,427

Amounts

$

Final

903,427

903,427

899,827 3,600

903,427

Actual

$ 907,734 32

907,766

874,183

874,183

Schedule 1

Variance with Final Budget -

Positive (Negative)

$ 4,307 32

4,339

25,644 3,600

29,244


Other Financing Uses Transfers out

Total Other Financing Uses




33,583

(33,583) (33,583)

33,583

(33,583) (33,583)


29

Supplemental Information

30


Balance Sheet General Fund

DecemberSI, 2012

Schedule J-1

Assets Cash $ 667,685 Certificate of deposit 52,406 Receivables

Grant 13,319 Reimbursement of LACE disbursements 25,138 Due from Rapides Parish Police Jury 10,000 Other governmental units 38,604 Other receivables 18,116

Interest receivable 1 Interfund receivable from Title IV-D Fund 265,203 Interfund receivable from Agency Funds

Restitution Fund 3,140 Worthless Checks Fund 908 Special Asset Forfeiture Trust Fund 22,785 Bond Forfeiture Fund 252

Total Assets $ 1,117,557

Liabilities and Fund Balance

Liabilities Accounts payable $ 209,400

Total Liabilities 209,400

Fund Balance Spendable

Assigned 100,000 Unassigned 808,157

Total Fund Balance 908,157

Total Liabilities and Fund Balance $ 1,117,557

See independent auditor's report.

31


Statement of Revenues, Expenditures, and Changes in Fund Balance - Final Budget and Actual - Budgetary Basis

General Fund Year Ended December 31, 2012

Revenues Intergovernmental revenue

Grant revenue Driver's license fees Legal fees

Fines and forfeitures Commissions on fines, bond forfeitures,

court costs, and asset forfeitures Pretrial intervention income

Charges for services Worthless checks collection fees

Lease income - Title IV-D Fund Investment earnings Miscellaneous

Total Revenues

Expenditures Current - general government - judicial

Salaries and related benefits Operating support to Criminal Court Fund Local Agency Compensated Enforcement funding (LACE) Grant expenses Contract services Insurance Professional fees Travel and seminars Office maintenance Vehicle maintenance Office supplies Utilities Dues and subscriptions Miscellaneous

Total General Government Capital outlay

Total Expenditures


Final Budget

$ 130,621 12,950 38,000

567,887 319,285

113,267 30,000

795 26,332


$ 135,771 12,950 38,000

542,118 302,437

112,693 30,000

763 26,282

Schedule J-2 (Continued)

Variance -Positive

(Negative)

$ 5,150

(25,769) (16,848)

(574)

(32) (50)

1,239,137 1,201,014 (38,123)

533,757 435,525

36,466 31,011 2,057

10,537 14,625 20,698

900 21,711 18,336 3,713

32,744 6,663

1,168,743 38,648

1,207,391

533,755 435,525

36,465 25,563 2,057 6,374

14,625 20,859

900 21,605 18,249 3,900

32,744 6,612

1,159,233 38,648

1,197,881

2 -1

5,448 -

4,163 -

(161) -

106 87

(187) -

51 9,510

-

9,510

32


Statement of Revenues, Expenditures, and Changes in Fund Balance - Final Budget and Actual - Budgetary Basis

General Fund Year Ended December 31, 2012


Other Financing Sources Transfers in

Title IV-D Fund Total Other Financing Sources





Final Budget

31,746


3,133

33,583

Schedule J-2 (Concluded)

Variance -Positive

(Negative) (28,613)

33,583

$

-

31,746

871,441

903,187 $

33,583

36,716

871,441

908,157 $

33,583

4,970

4,970

33

Cash Receivables

Grant

Total Assets


Balance Sheet Special Revenue Fund - Title IV-D Fund

DecemberSI, 2012

Assets

Schedule K-1

$ 112,394

216,966

$ 329,360

Liabilities and Fund Balance Liabilities

Accounts payable Interfund payable to General Fund

Total Liabilities

64,157 265,203 329,360

Fund Balance Spendable

Restricted

Total Liabilities and Fund Balance $ 329,360


34


Statement of Revenues, Expenditures, and Changes in Fund Balance - Final Budget and Actual Special Revenue Fund - Title IV-D Fund


Schedule K-2

Revenues Intergovernmental revenue

Grant revenue Title IV-D Program

Investment earnings Total Revenues

Final Budget

$ 903,427

903,427

Actual

$ 907,734 32_

907,766

Variance -Positive

(Negative)

4,307 32

4,339

Expenditures Current - general government - judicial - Title IV-D

Salaries and related benefits Travel and seminars Office supplies Telephone Utilities Rent Insurance Dues and subscriptions Building and maintenance Parent locate services Equipment lease Professional fees Library costs Miscellaneous

Total General Government Capital outlay

Total Expenditures


Other Financing Uses Transfers out

General Fund Total Other Financing Uses





800,000 10,620 3,210 11,770 5,992

38,520 9,000 1,600 3,610 360

3,745 9,600 1,800

-899,827

3,600 903,427

760,920 1,614

11,560 8,864 7,954

36,000 20,917 1,635 1,796 26

3,979 7,125 8,078 3,715

874,183 -

874,183

39,080 9,006 (8,350) 2,906 (1,962) 2,520

(11,917) (35)

1,814 334 (234) 2,475 (6,278) (3,715) 25,644 3,600

29,244

33,583

(33,583) (33,583)

33,583

(33,583) (33,583)

35

Agency Funds

Restitution Fund - To account forthe collection and ultimate disposition of funds charged by a judge to be paid to victims of certain crimes as restitution for the crime. The funds are disbursed according to court orders once a case has been fully appealed and finalized.

Worthless Checks Fund - To account for funds collected by the District Attorney's office on behalf of merchants from customers writing checks on accounts with insufficient funds.

Special Asset Forfeiture Trust Fund - To account for assets seized under Louisiana Revised Statute 40:2600, which is entitled "Seizure and Controlled Substances Property Forfeiture Act of 1989." Under this act, assets purchased with money received from illegal controlled substances activity may be seized. Once forfeiture is legally determined, the seized assets are divided between the following agencies: sixty percent (60%) to the law enforcement seizing agency; twenty percent (20%) to the Criminal Court Fund; and twenty percent (20%) to the District Attorney General Fund.

Bond Forfeiture Fund - To account forthe collection and disbursement of forfeited bonds resulting from a defendant not appearing for a required scheduled court appearance.

36

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37


Schedule of Expenditures of Federal Awards Year Ended December 31, 2012

Schedule M

Federal Grantor/ Federal Pass-Through Pass-Through Grantor/ CFDA Entity Identifying Amount

Program Title Number Number Expended

U.S. Department of Health and Human Services Administration for Children and Families

Passed-through the State of Louisiana - Department of Children and Family Services

Child Support Enforcement 93.563 360100037 $ 599,104 Total U.S. Department of Health and Human Services 599,104

U.S. Department of Justice Bureau of Justice Assistance

Passed-through the State of Louisiana - Louisiana Commission on Law Enforcement and the Administration of Criminal Justice

Edward Byrne Memorial Justice Assistance Grant Program 16.738

Violence Against Women Office Passed-through the State of Louisiana - Louisiana Commission on Law

Enforcement and the Administration of Criminal Justice Recovery Act - Violence Against Women Formula Grants 16.588

Office of Victims of Crime Passed-through the State of Louisiana - Louisiana Commission on Law

Enforcement and the Administration of Criminal Justice Crime Victim Assistance 16.575

Total U.S. Department of Justice

Total Expenditures of Federal Awards

Notes: All expenditures on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. Note 1 to the financial statements provides additional information relative to the District Attorney's accounting policies.

No federal funds were awarded to subrecipients during the year ended December 31, 2012.


B10-3-002 B11-3-002

Ml 1-3-002 Ml 0-3-002

CI 0-3-001 C11-3-001

25,141 50,720

5,999 5,727

8,400 5,805

101,792

$ 700,896

38

other Reports Required by Government Auditing Standards and OMB Circular A-133

39

Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit

of Financial Statements Performed in Accordance with Government Auditing Standards

40

PAYNE, M O O R E & HERRINGTON, LLP

[[RTIFePueUCACCOyNTIINT!; Established 1946

Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with

Government Auditing Standards


We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the District Attorney of the Ninth Judicial District, Rapides Parish, Louisiana, a component unit ofthe Rapides Parish Police Jury, as of and for the year ended December 31, 2012, and the related notes to the financial statements, which collectively comprise the District Attorney of the Ninth Judicial District's basic financial statements, and have issued our report thereon dated June 19, 2013.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the District Attorney's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances forthe purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness ofthe District Attorney's internal control. Accordingly, we do not express an opinion on the effectiveness of the District Attorney's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given the limitations, during the audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

41 SDBflll W. DVORlIK, C.P.A. ClNDV l. HUMPHIIIES. U l

mm I mm. ui m m i im. [.P.A. HIS m u u m • P.O. ii

HlCH»[l».)yHM,[.P.*. Rmcc* E. NHlON. [.p.*. ^ AlfXllNDIllA, U / l 3 1 5 - 3 Z i D

mm m\m. in . <$> P«: m ) m - i m • HI. (318) 443-2515

JH PAYNE, MOORE & HERRINGTON, LLP


Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District Attorney's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

(^Q\|v^,^£W^^a9 Certified Public Accountants Alexandria, Louisiana

June 19, 2013

42

Independent Auditor's Report on Compliance for Each Major Program and on Internal Control over Compliance

Required by OMB Circular A-133

43

PAYNE, MOORE & HERRINGTON, LLP

C[RTIFI[0 PUBLIC ACCOUNmNTS F^stabllshcd 194,5

Independent Auditor's Report on Compliance for Each Major Program and on Internal Control over Compliance Required by OMB Circular A-133


Report on Compliance for Each Major Federal Program

We have audited the District Attorney of the Ninth Judicial District's, Rapides Parish, Louisiana, a component unit ofthe Rapides Parish Police Jury, compliance with the types of compliance requirements described in the Of\/IB Circular A-133 Compliance Supplement \.V\a\ could have a direct and material effect on its major federal program forthe year ended December 31, 2012. The District Attorney's major federal program is identified in the summary of auditor's results section ofthe accompanying schedule of findings and questioned costs.

Management's Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs.

Auditor's Responsibility

Our responsibility is to express an opinion on compliance forthe District Attorney's major federal program based on our audit ofthe types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the District Attorney's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for the major federal program. However, our audit does not provide a legal determination ofthe District Attorney's compliance.

44 POBflll W. DVORDK. C.P.A. ClNOV L HUMPUIIIEU.P.A.

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Opinion on ttie Major Federal Program

In our opinion, the District Attorney complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on its major federal program for the year ended December 31, 2012.

Report on Internal Control over Compliance

Management ofthe District Attorney is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the District Attorney's internal control over compliance with the types of requirements that could have a direct and material effect on the major federal program to determine the auditing procedures that are appropriate in the circumstances forthe purpose of expressing an opinion on compliance for the major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the District Attorney's internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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5 | | PAYNE, MOORE & HERRINGTON, LLP


The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose.

^ , ^ & ^ ^ W W T ) ^LV-P Certified Public Accountants Alexandria, Louisiana

June 19, 2013

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Schedule of Findings and Questioned Costs Year Ended December 31, 2012

Section I - Summary of Auditor's Results

Financial Statements

Type of auditor's report issued:

Internal control over financial reporting: Material weakness(es) identified? Significant deficiency(ies) identified?

Noncompliance material to the financial statements?

Management's Corrective Action Plan

Management's Summary Sctiedule of Prior Audit Findings

Memorandum of Recommendations and Other Comments

Federal Awards

Internal control over major programs: Material weakness(es) identified? Significant deficiency(ies) identified?

Type of auditor's report issued on compliance for major programs:

Any audit findings disclosed that are required to be reported in accordance with section 510(a) of Circular A-133?

Identification of major programs: CFDA # 93.563, Child Support Enforcement

Unmodified

Yes X Yes X

Yes X

None Issued

Not Applicable

None Issued

No None reported

No

X No Yes Yes X None reported

Unmodified

Yes No

Dollar threshold used to distinguish between Type A and Type B programs:

Auditee qualified as low-risk auditee?

$300,000

Yes X No

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Schedule of Findings and Questioned Costs Year Ended December 31, 2012

Section II - Findings and Questioned Costs for Financial Statements None

Section III - Findings and Questioned Costs for Federal Awards None

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